Amount recieved on allotment:

Understanding Pro-rata Allotment:

Applications considered for allotment: 35,000 shares

Shares actually allotted: 30,000 shares

Allotment ratio = 30,000 : 35,000 = 6 : 7

For every 7 shares applied, 6 shares were allotted.

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Analyzing Rohan's Position:

Rohan was allotted 600 shares

Using ratio 6:7 → Rohan must have applied for = $\frac{600}{6} \times 7$ = 700 shares

Application money paid by Rohan = 700 × ₹40 = ₹28,000

Excess application (700 - 600 = 100 shares) money = 100 × ₹40 = ₹4,000

This excess money was adjusted towards allotment.

Allotment due from Rohan = 600 × ₹30 = ₹18,000

Less: Excess application money adjusted = ₹4,000

Net allotment due from Rohan = ₹14,000

Rohan failed to pay this ₹14,000.

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Calculating Total Amount Received on Allotment:

Total allotment due on 30,000 shares = 30,000 × ₹30 = ₹9,00,000

Total excess application money (from 5,000 shares not allotted) = 5,000 × ₹40 = ₹2,00,000

This excess is adjusted towards allotment.

Net allotment receivable in cash = ₹9,00,000 - ₹2,00,000 = ₹7,00,000

Less: Allotment not received from Rohan = ₹14,000

Amount actually received on allotment = ₹7,00,000 - ₹14,000 = ₹6,86,000

Note: Aman paid his allotment money (after adjustment of excess application money), so his amount is included in the receipts. He only defaulted on first call, which was after allotment.